TaxTMI 
TaxTMI 
TaxTMI 
2019 (5) TMI 1580
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....r the Appellant Shri S.K. Shukla, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The ROM application has been filed by the applicant. 2. Shri Anand Nainawati, Ld. Advocate appearing on behalf of the applicant submits that after hearing, the order was pronounced in the open court as "Appeal allowed", however in the order No. A/12089/2017 dated 28.08.2017, the order was passed as "App....
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.... machinery for effective production. 4 Structure for creel loading system 1,15,550/- Items are used as rollers to move the processed goods from one stage of manufacturing to other. 5 Lighting protection mat 18,240/- For protection from natural lightning during thunder or storm As regards the items at Serial No. 1, 3 and 5, he submits that even though the period involved is post amen....
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....t since the matter involved is of interpretation of law and there were contrary judgments, there is no malafide intention on the part of the appellant and therefore, penalty is to be waived. 3. Shri S.K. Shukla, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He also submits that as per the order, the matter was remanded and therefore, the....
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....the case. As regards the items namely Base Plate, I find that the appellant have received the Base Plates as part of capital goods falling under Chapter heading 84779000. Since the classification of this item has not been challenged by the Revenue that it is falling under Chapter 84, the same is eligible for Cenvat credit as per definition of capital goods. Therefore, the credit in respect of Base....